Transmission of salary statements at the end of the employment relationship
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At the end of the working relationship, the employer must complete certain formalities, namely:
- transmit salary/pension statements to the Luxembourg Inland Revenue (Administration des contributions directes);
- draw up the employment certificate;
- make a breakdown of the salary payments and draw up the receipt for payment of the balance;
- deregister the employee from the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS).
Prerequisites
How to proceed
Electronic transmission of salary/pension statements
As soon as the working relationship has ended, the employer must electronically transmit the salary/pension statements to the Luxembourg Inland Revenue (Administration des contributions directes - ACD).
The electronic submission of salary/pension statements under the normal tax regime can be made by an intermediary (proxy, fiduciary or other) acting on behalf of the employer. It must be carried out via the MyGuichet.lu platform:
- either by filing a structured document in XML format of a maximum of 7 MB;
- or by using the online data input assistant.
A validated LuxTrust product (private or pro) is required to identify the declarant for either type of transmission on MyGuichet.lu.
The national identification numbers to indicate are:
- the national identification numbers from the national directory of natural persons (13-digit identification number, without spaces);
- or the national identification numbers of legal person (11-digit identification number, without spaces).
The electronic statements must include all salaries paid during the assessment year. A separate statement must be made for each of the employee's country of residence.
Statements sent in paper format to the ACD will no longer be accepted.
The original tax cards must be kept like all other commercial documents for 10 years, in accordance with company law.
Pre-validation platform (or test)
For software editors and other IT services, the ACD provides an online pre-validation platform for XML documents generated or created for testing purposes. It is recommended to follow this pre-validation step before creating files with real data to transmit via MyGuichet.lu.
The transmission of data implicates various parties. For any questions, please contact:
- LuxTrust for questions regarding a Private or Pro product;
- the Guichet.lu helpdesk for questions regarding the transmission application on MyGuichet.lu;
- your software provider for questions regarding syntaxic and semantic validation errors;
- the IT division of the ACD for technical questions regarding the document in XML format;
- for questions regarding taxation, the competent RTS tax office: RTS 1 (Centre), RTS Esch-sur-Alzette (Sud) or RTS Ettelbruck (Nord).
Conditions of transmission
The transmission of statements must:
- have a unique reference file number per tax year and debtor;
- contain at least one extract of a salary or pension statement;
- refer to only one tax year;
- only contain the statements from one debtor (same number of identification).
Salary and pension data transmissions may:
- contain the extracts for different employees or retirees of the same debtor (employer);
- contain initial extracts for salaries and pension contributions as well as annulling extracts.
Account statements must have a unique reference number per tax year and debtor. The time periods in the statements must correspond to the tax year.
In the event that the beneficiary changes his country of residence during the year, it is necessary to create 2 separate statements.
Who to contact
Luxembourg Inland Revenue (ACD)
-
Luxembourg Inland Revenue (ACD)
- Address:
- 33, rue de Gasperich L-5826 Hesperange Luxembourg
Please consult the above website to find the competent department.
Related procedures and links
Procedures
Links
Legal references
-
Loi modifiée du 4 décembre 1967
concernant l'impôt sur le revenu
-
Règlement grand-ducal du 21 décembre 2012
concernant l'impôt sur le revenu
